柏承
614137.55−2.95−7.28%收盤・資料日 2026-11-06
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q289.80%42.32%34.22%−1.0 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 89.80% | 42.32% | 34.22% | −1.0 |
| 2026 Q1 | 89.80% | 37.34% | 30.96% | −1.6 |
| 2025 Q4 | 87.99% | 38.72% | 31.86% | −11.2 |
| 2025 Q3 | 80.64% | 50.77% | 42.23% | −1.6 |
| 2025 Q2 | 79.94% | 45.20% | 36.71% | −4.7 |
| 2025 Q1 | 77.12% | 48.41% | 36.43% | 1.0 |
| 2024 Q4 | 80.47% | 41.56% | 31.27% | −5.3 |
| 2024 Q3 | 78.02% | 42.37% | 32.06% | −8.2 |
| 2024 Q2 | 80.19% | 46.66% | 36.64% | −6.8 |
| 2024 Q1 | 78.06% | 53.01% | 44.13% | −7.8 |
| 2023 Q4 | 74.77% | 59.81% | 44.39% | −9.1 |
| 2023 Q3 | 69.70% | 64.21% | 55.98% | −4.2 |
| 2023 Q2 | 68.84% | 67.70% | 60.26% | −3.2 |
| 2023 Q1 | 68.54% | 76.15% | 67.36% | −5.8 |
| 2022 Q4 | 63.35% | 62.00% | 54.10% | −4.7 |
| 2022 Q3 | 60.15% | 66.83% | 59.55% | −1.9 |
| 2022 Q2 | 61.54% | 71.16% | 63.50% | 2.5 |
| 2022 Q1 | 59.54% | 76.98% | 68.24% | 1.2 |
| 2021 Q4 | 59.29% | 76.43% | 66.66% | 13.4 |
| 2021 Q3 | 52.26% | 116.29% | 102.69% | 9.4 |
經營效率單位：天
2026 Q2114.5 天40.6 天75.7 天155.1 天79.4 天
週轉天數（天）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 應收帳款週轉天數 | 存貨週轉天數 | 應付帳款週轉天數 | 營業週期 | 現金轉換循環 |
|---|---|---|---|---|---|
| 2026 Q2 | 114.5 | 40.6 | 75.7 | 155.1 | 79.4 |
| 2026 Q1 | 133.0 | 37.5 | 76.8 | 170.5 | 93.7 |
| 2025 Q4 | 158.9 | 42.8 | 86.7 | 201.7 | 115.0 |
| 2025 Q3 | 160.6 | 41.6 | 81.6 | 202.2 | 120.5 |
| 2025 Q2 | 145.7 | 37.8 | 69.6 | 183.5 | 113.9 |
| 2025 Q1 | 132.1 | 45.0 | 91.3 | 177.1 | 85.8 |
| 2024 Q4 | 147.4 | 42.9 | 92.8 | 190.3 | 97.5 |
| 2024 Q3 | 146.4 | 42.0 | 84.8 | 188.4 | 103.6 |
| 2024 Q2 | 148.1 | 39.7 | 76.7 | 187.8 | 111.1 |
| 2024 Q1 | 123.4 | 37.6 | 59.0 | 161.0 | 102.0 |
| 2023 Q4 | 165.2 | 46.7 | 72.2 | 211.9 | 139.7 |
| 2023 Q3 | 138.6 | 33.7 | 63.1 | 172.2 | 109.1 |
| 2023 Q2 | 120.6 | 35.1 | 59.4 | 155.7 | 96.3 |
| 2023 Q1 | 171.0 | 45.9 | 74.0 | 216.9 | 143.0 |
| 2022 Q4 | 222.8 | 47.2 | 83.7 | 270.0 | 186.3 |
| 2022 Q3 | 162.2 | 38.8 | 68.0 | 201.0 | 133.0 |
| 2022 Q2 | 135.2 | 37.9 | 64.0 | 173.2 | 109.2 |
| 2022 Q1 | 130.9 | 40.1 | 59.3 | 171.1 | 111.8 |
| 2021 Q4 | 132.0 | 46.3 | 64.6 | 178.2 | 113.6 |
| 2021 Q3 | 132.8 | 45.0 | 64.4 | 177.8 | 113.4 |
現金流單位：億元
2026 Q20.89 億元−0.57 億元0.31 億元
單季現金流（億元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 0.89 | −0.57 | 0.31 |
| 2026 Q1 | −0.11 | −0.50 | −0.61 |
| 2025 Q4 | 0.21 | −2.12 | −1.91 |
| 2025 Q3 | −2.53 | 1.64 | −0.90 |
| 2025 Q2 | 0.37 | −2.98 | −2.61 |
| 2025 Q1 | 5.07 | −1.34 | 3.73 |
| 2024 Q4 | 0.66 | −0.48 | 0.18 |
| 2024 Q3 | 0.93 | −0.43 | 0.50 |
| 2024 Q2 | 1.95 | −0.58 | 1.38 |
| 2024 Q1 | 1.78 | −3.17 | −1.39 |
| 2023 Q4 | −0.62 | −0.72 | −1.34 |
| 2023 Q3 | 0.48 | −2.29 | −1.81 |
| 2023 Q2 | −2.20 | −4.38 | −6.58 |
| 2023 Q1 | 0.25 | −1.68 | −1.43 |
| 2022 Q4 | 1.39 | −2.72 | −1.33 |
| 2022 Q3 | 0.78 | −3.27 | −2.49 |
| 2022 Q2 | 2.50 | −2.40 | 0.10 |
| 2022 Q1 | 1.95 | −1.70 | 0.25 |
| 2021 Q4 | 1.92 | −2.43 | −0.51 |
| 2021 Q3 | 2.83 | −2.76 | 0.07 |
財經資料來源：FinLab